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Klasifikasi Biaya Berdasarkan Produksi Dan Perannya Terhadap Goal Perusahaan Fauziah Nursya’bani Fadillah
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1320

Abstract

This article reviews the Classification of Costs based on Production and its role on Company Goals, where the classification of costs based on production includes: Raw material costs (materials), direct labor costs (BTKL) & factory overhead costs (BOP), therefore in this article will review these three costs that have a role or influence on company goals or not. This article is a Management Accounting literature study. The writing of this article aims to build a hypothesis of influence between variables to be used in further research. The results of this literature review article are: 1) Raw Material Costs affect the Company's Goal; 2) Direct Labor Costs affect the Company's Goal; and 3) Factory Overhead Costs affect the Company's Goal
Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan Pajak Dan Sanksi Pajak Terhadap Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada Kpp Pratama Surabaya Gubeng Fauziah Nursya’bani Fadillah; Tries Ellia Sandari
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2583

Abstract

This study aims to test and analyze the effect of understanding taxation, the quality of tax services and tax sanctions on the motivation of individual taxpayers in paying taxes at KPP Pratama Surabaya Gubeng. In this study using quantitative methods using primary data obtained from questionnaires. The population in this study were taxpayers registered at KPP Surabaya Gubeng. Sampling using purposive sampling technique and the sample size in this study was 100 respondents using the Slovin formula. Data analysis using SmartPLS. The results of this study indicate that service quality and tax sanctions have a positive and significant effect on motivation to pay taxes. Meanwhile, understanding taxation has no effect on motivation to pay taxes.